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2017 Minnesota Statutes
Chapters 270 - 271 — TAXATION, SUPERVISION, DATA PRACTICES
Chapter 270C — DEPARTMENT OF REVENUE
Section 270C.97 — OMITTED PROPERTY.
Universal Citation: MN Stat § 270C.97 (2017)
270C.97 OMITTED PROPERTY.
The commissioner shall require the county auditor to place upon the assessment rolls omitted property which may be discovered to have escaped assessment and taxation in previous years.
History: 2005 c 151 art 1 s 111
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